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This is accounting material specific to one country and has been transferred from Leasing which is intended as a non-specific legally oriented page. I note the following element:

"The basic criteria for capitalization of a lease by lessee are as follows:

The lessor transfers ownership of the asset to the lessee."

In England, this would be a sale not a lease but it seems that U.S. definitions of lease and sale are different? David91 08:16, 26 February 2006 (UTC) reply

If the transfer is at the end of the lease term, then it's a lease both in the U.S. and in England (according to IAS 17 and IFRS 16). ElrondPA ( talk) 16:52, 5 January 2022 (UTC) reply

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